S T A T E O F N E W Y O R K
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10087
I N A S S E M B L Y
March 10, 2020
___________
Introduced by M. of A. ZEBROWSKI -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to extending
limitations on the shift between classes of taxable property in the
town of Clarkstown, county of Rockland
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subparagraph (xx) of paragraph (a) of subdivision 3 of
section 1903 of the real property tax law, as amended by chapter 119 of
the laws of 2019, is amended to read as follows:
(xx) Notwithstanding any other provision of law, in an approved
assessing unit in the town of Clarkstown, county of Rockland and for
current base proportions to be determined by taxes based on such
approved assessing unit's two thousand seventeen--two thousand eighteen,
two thousand eighteen--two thousand nineteen [assessment], [and] two
thousand nineteen--two thousand twenty AND TWO THOUSAND TWENTY--TWO
THOUSAND TWENTY-ONE ASSESSMENT rolls, the current base proportion of any
class shall not exceed the adjusted base proportion or adjusted propor-
tion, whichever is appropriate, of the immediately preceding year, by
more than one percent, provided that such approved assessing unit has
passed a local law, ordinance or resolution providing therefor. Where
the computation of current base proportions would otherwise produce such
result, the current base proportion of such class or classes shall be
limited to such one percent increase and the legislative body of such
approved assessing unit shall alter the current base proportion of
either class so that the sum of the current base proportions equals one.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15486-01-0